A Performance Evaluation System for Non-profit Organizations

非營利組織的功能可以彌補政府與企業在公共服務方面有所不足之處。但非營利組織所產生未能善用大眾捐款、帳目不清、運作效率低落、管理能力欠缺等現象，將降低社會大眾對於非營利組織之信任。非營利組織績效評量指標將有助於社會各界對非營利組織績效表現進行檢討，可為政府補助及企業捐助非營利組織之參考，並對受贈的非營利組織績效進行評量。本研究根據非營利組織績效評估指標相關文獻進行理論探討，並以質化（文獻分析、焦點座談、德菲法）研究方所獲結果，為量化（問卷調查）分析方法之變數篩選基礎，以建構非營利組織績效評估制度。本研究建構出一般性非營利組織、倡議型非營利組織、及服務型非營利組織等三種類型非營利組織之績效評量指標系統。非營利組織績效評量指標系統之指標面向，包括「治理」、「人力資源」、「功能」、「財務」與「網絡關係」五個面向。三種類型非營利組織之指標項目權重值具有明顯差異。透過此一績效評量指標系統所獲之各類型非營利組織評量成果，可供補助或捐贈決策機制之參考。Non-profit organizations provide essential public services that government and industry may fail to offer.This study, through a review of the existing literature and the application of multiple research methods, establishes comprehensive performance evaluation systems for non-profit organizations to examine the integrity and performance of various NPOs. This study constructs three types of performance evaluation systems for various non-profit organizations: general non-profit organizations, service nonprofit organizations, and advocacy non-profit organizations. Each performance evaluation system for non-profit organizations consists of five dimensions: governance, human resources, functions, financial performance, and networking relationships. The three types of performance evaluation system adopt different weightings for each dimension and performance indicator